What Does an ERPA Do?

Under Circular 230, an ERPA may represent taxpayers before the IRS on matters involving

• The Employee Plans Determination Letter program;
  
  
• The Employee Plans Compliance Resolution System;
  
  
• The Employee Plans Master and Prototype Program and Volume Submitter Program; and
  
  
• Form 5300 and Form 5500 filings (but not with respect to actuarial forms or schedules).